Author: New Hampshire Bar AssociationPublisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages :
Book Description
Federal Estate Tax Returns- 1980
Author: New Hampshire Bar AssociationPublisher:
ISBN:
Category : Decedents' estates
Languages : en
Pages :
Book Description
Preparation of the Federal Estate Tax Return 1980
Author: Mary Moers WenigPublisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 1148
Book Description
Preparation of the Federal Estate Tax Return, 1980
Author: Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 1148
Book Description
The Study of Federal Tax Law
Author: The Federal Gift Tax
Author: David JoulfaianPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Federal Taxation of Estates, Gifts, and Trusts
Author: Barry M. NudelmanPublisher:
ISBN:
Category : Law
Languages : en
Pages : 844
Book Description
Rev. ed. of : Federal taxation of estates, gifts, and trusts / Harold Dubroff. 3rd ed. 1980.
IRM 4350
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 212
Book Description
The Federal Income Tax, Its Sources and Applications, 1980
Author: Clarence F. McCarthyPublisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 924
Book Description
Preparation of the Federal Estate Tax Return, 1981
Author: Publisher:
ISBN:
Category : Inheritance and transfer tax
Languages : en
Pages : 768
Book Description
Author: